by Mihir Desai - Publications - Faculty & Research

March 6, 2006
Article

Taxing Corporate Capital Gains

By: Mihir A. Desai

Keywords: Taxation; Profit; Capital

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07 Aug 2007
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First Look: August 7, 2007

commencing approximately two years down the road. In the new hiring regime for federal judicial law clerks, by contrast, judges are exhorted to follow a set of start dates for considering and hiring applicants during the fall of the third... View Details

Keywords: Martha Lagace

August 2005
Background Note

Note on International Tax Regimes

By: Mihir A. Desai, Mark Veblen and Kathleen Luchs

Provides a framework for understanding different types of international tax regimes. Examines how alternative tax regimes tax the foreign income of their citizens (including corporate citizens); how tax regimes define foreign and domestic income; and how foreign tax... View Details

Keywords: Motivation and Incentives; Earnings Management; Nationality; Framework; Taxation; Profit; Globalization; Credit; United States

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15 Oct 2008
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First Look: October 15, 2008

cross-sectional and pooled data collected by the U.S. Census Bureau for quinquenial censuses conducted between 1982 and 2002 support the key predictions of the model. We find that advertising agency establishments are more likely to... View Details

Keywords: Martha Lagace

January 2009
Journal Article

The Fiscal Impact of High-skilled Emigration: Flows of Indians to the U.S.

By: Mihir Desai, D. Kapur, J. McHale and K Rogers

Easing immigration restrictions for the highly skilled in developed countries portends a future of increased human capital outflows from developing countries. The myriad consequences of these developments for developing countries include the direct loss of the fiscal... View Details

Keywords: Talent and Talent Management; Diasporas; Developing Countries and Economies; Taxation; Compensation and Benefits; Human Capital; Mathematical Methods; India; United States

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Article

Do Strong Fences Make Strong Neighbors?

By: Mihir Desai and Dhammika Dharmapala

Many features of U.S. tax policy towards multinational firms-including the governing principle of capital export neutrality, the byzantine system of expense allocation, and anti-inversion legislation-reflect the intuition that building "strong fences" around the United... View Details

Keywords: International Taxation; Initial Public Offerings; Foreign Portfolio Investment; Policy; Taxation; Multinational Firms and Management; Globalized Markets and Industries; Initial Public Offering; Mergers and Acquisitions; Foreign Direct Investment; United States

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05 Jul 2006
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First Look: July 5, 2006

Working PapersThe Framing Effect of Price Format Marco Bertini and Luc Wathieu Existing evidence suggests that preferences are affected by whether a price is presented as one all-inclusive expense or partitioned into a series of... View Details

Keywords: Sean Silverthorne

17 Jul 2012
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First Look: July 17

identified and classified in terms of specifying, allocating, and utilizing capacity. The first two categories reflect challenges faced by infrastructure providers; the last category, challenges faced by... View Details

Keywords: Sean Silverthorne

February 2016
Case

Hon Hai's Investment in Sharp

By: Mihir A. Desai, Keith Chi-ho Wong and Zachary Markovich

In March 2012, Hon Hai Precision Industry Company, Ltd. (Hon Hai) announced its investment in the Sharp Corporation (Sharp). The deal was structured in two parts: the first had Hon Hai investing in Sharp, and the second involved Hon Hai founder, chairman, and CEO Terry... View Details

Keywords: Hon Hai; Sharp; LCD-TFT; East Asia; Net Present Value; Acquisitions; Valuation; Negotiation Deal; Acquisition; East Asia

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October 2014
Supplement

Financial Policy at Apple, 2013 Excel Supplement

By: Mihir Desai and Elizabeth A. Meyer

This is the Excel Supplement to Teaching Note 215-022: Financial Policy at Apple, 2013 (A) - (B). View Details

Keywords: Apple; Steve Jobs; Forecast; Forecasting; Forecasting And Prediction; Shareholder Activism; Share Repurchase; Dividends; Financial Ratios; Preferred Shares; Cash Distribution; Corporate Finance; Borrowing and Debt; Financial Management; Financial Strategy; United States; Republic of Ireland

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April 2006
Teaching Note

Nestle and Alcon - The Value of a Listing (TN)

By: Mihir A. Desai and Kathleen Luchs

Keywords: Food and Beverage Industry

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March 2006
Module Note

Exchange Rates and Firms

By: Mihir A. Desai and Kathleen Luchs

Describes a core module in the International Finance course at Harvard Business School. The module focuses on how firms identify, measure, and manage currency exposures. The cases first introduce students to foreign exchange exposures and the tools used to manage... View Details

Keywords: International Finance; Currency Exchange Rate; Corporate Finance

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March 2006
Module Note

Financing Decisions within the Firm

By: Mihir A. Desai and Kathleen Luchs

Describes a core module in the International Finance course at Harvard Business School. The module focuses on the financial and managerial issues that confront managers who make financial decisions within multinational firms: how subsidiaries should be financed and... View Details

Keywords: Decisions; International Finance; Taxation; Business Subsidiaries; Multinational Firms and Management; Framework; Performance Evaluation; Management Analysis, Tools, and Techniques

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January 2006
Teaching Note

Foreign Exchange Hedging Strategies at General Motors: Transactional and Translational Exposures (TN)

By: Mihir A. Desai and Kathleen Luchs

Keywords: Currency Exchange Rate; Investment Funds; Auto Industry

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December 2005
Teaching Note

Globalizing the Cost of Capital and Capital Budgeting at AES (TN)

By: Mihir A. Desai and Kathleen Luchs

Keywords: Capital Budgeting; Globalization

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April 2005
Supplement

Continuing Transformation of Asahi Glass, The: Implementing EVA (CW)

By: Mihir A. Desai and Yanjun Wang

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March 2004
Supplement

Drilling South: Petrobras Evaluates Pecom

By: Mihir A. Desai and Kathleen Luchs

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September 2003
Case

Growing Up in China: The Financing of BabyCare Ltd.

By: Mihir A. Desai and Mark Veblen

The CFO of this infant nutritional products company must choose among competing financing offers. The interplay of Chinese legal and customs restrictions and venture capitalists' bargaining techniques challenge the CFO to navigate a tricky negotiation and to devise a... View Details

Keywords: Venture Capital; Working Capital; Emerging Markets; Entrepreneurship; Business Startups; China

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